James Bannon (Longford-Westmeath, Fine Gael)
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159. To ask the Minister for Finance if the Revenue Commissioners will reconsider a case (details supplied); and if he will make a statement on the matter. [16744/14]

Michael Noonan (Limerick City, Fine Gael)
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The Finance Acts provide the legal framework for offences of the nature referred to by the Deputy, but it is a matter for the Revenue Commissioners to determine the action that should be taken in individual cases.

I am advised that the Commissioners' practice is not to offer a compromise settlement where class 3 category vehicles are involved, unless there are exceptional mitigating circumstances to be taken into consideration.  I understand the vehicle in this instance was determined to be a Heavy Commercial Vehicle which is categorised as a class 3 vehicle. Revenue is not aware of any exceptional mitigating circumstances in this case.

The individual will of course have the opportunity to present his case during the legal proceedings and it will be a matter for the Courts to finally determine the matter.

If the Deputy is in a position to supply further details about the related case to which he referred, the Revenue Commissioners will look into the matter further.